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Registered number: 06144906
Berkshire County Sports Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Starfish Accounting Ltd
ICAEW
3rd Floor
25-29 Queen Street
Maidenhead
Berkshire
SL6 1NB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06144906
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 948,815 948,637
948,815 948,637
CURRENT ASSETS
Stocks 5 6,469 6,135
Debtors 6 65,004 16,754
Cash at bank and in hand 59,244 76,970
130,717 99,859
Creditors: Amounts Falling Due Within One Year 7 (343,824 ) (919,101 )
NET CURRENT ASSETS (LIABILITIES) (213,107 ) (819,242 )
TOTAL ASSETS LESS CURRENT LIABILITIES 735,708 129,395
Creditors: Amounts Falling Due After More Than One Year 8 (615,677 ) (56,711 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,284 ) (1,581 )
NET ASSETS 97,747 71,103
RESERVES
Other reserves 55,000 55,000
Income and Expenditure Account 42,747 16,103
MEMBERS' FUNDS 97,747 71,103
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Andrew Denham
Director
31/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Berkshire County Sports Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 06144906 . The registered office is Royal County Of Berkshire Sports And Social Club, Sonning Lane, Sonning, Reading, Berks, RG4 6ST.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Over 10 years
Plant & Machinery Over 10, 20 and 50 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in surplus or deficit for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Income and Expenditure Account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2024 9,620 1,322,682 1,332,302
Additions - 76,544 76,544
Disposals - (1,658 ) (1,658 )
Other - (6,568 ) (6,568 )
As at 31 March 2025 9,620 1,391,000 1,400,620
Depreciation
As at 1 April 2024 9,620 374,045 383,665
Provided during the period - 69,657 69,657
Disposals - (1,517 ) (1,517 )
As at 31 March 2025 9,620 442,185 451,805
Net Book Value
As at 31 March 2025 - 948,815 948,815
As at 1 April 2024 - 948,637 948,637
The grants total of £6,568 (2024: £6,568) arises from a loan to the company from Sonning Hockey Club.  The total originally borrowed was £101,700 and this is being written off as a grant of £4,068 per year over 25 years.  A further £25,000 was borrowed in 2020 and this is being written off as a grant of £2,500 per year over 10 years.
5. Stocks
2025 2024
£ £
Stock 6,469 6,135
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 780 935
Other debtors 64,224 15,819
65,004 16,754
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 23,593 3,990
Bank loans and overdrafts 16,568 16,568
Corporation tax 3 116
Other taxes and social security 8,615 13,030
Other creditors 261 662,087
Accruals and deferred income 74,112 2,426
Amounts owed to group undertakings 220,672 220,884
343,824 919,101
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,667 11,667
Other loans 38,476 45,044
Accruals and deferred income 575,534 -
615,677 56,711
The interest free loan from Sonning Hockey Club originally of £101,700, is being written off by way of a grant against the cost of the Astroturf pitch over 25 years.  An additional interest free loan of £25,000 in 2020 is being written off in the same way over 10 years.
9. Capital Grants
2025 2024
£ £
Increase / (Decrease) in the year 647,476 -
Balance at 31 March 2025 647,476 -
During the year the company received a capital grant towards the development of a new full size 3G artificial grass pitch. The grant was awarded by the Football Foundation and represents 78% of the total project costs, subject to a maximum funding limit.
In accordance with FRS 102 Section 24, the grant has been recognised as deferred income and is included within other creditors on the balance sheet. The deferred income is released to the profit and loss account on a systematic basis over the expected useful economic life of the related asset, which has been assessed as 10 years, to match the grant income with the depreciation of the asset.
The grant income recognised in the profit and loss account for the year is included within other income. At the balance sheet date, the unamortised balance of the grant remains subject to ongoing conditions relating to the use and operation of the facility.
10. Related Party Transactions
During the year, the interest free loan from Sonning Hockey Club has been reduced by £4,068 (2024: £4,068) and the reduction has been treated as a grant to be deducted from the cost of the Astroturf pitch.  The balance outstanding on the loan at the end of the year was £32,544 (2024: £36,612) with the balance being written off by way of a grant over the next 10 years.  A further interest free loan of £25,000 from Sonning Hockey Club is to be released over the next 7 years.  The balance outstanding on the loan at the year end was £12,500 (2024: £15,000).
At the end of the year the company owed it's parent entity, Berkshire County Sports Club £220,672 (2024: £210,884).  At 31st March 2025 the company made a donation of £Nil (2024: £35,000) to Berkshire County Sports Club.  During the year the company paid £44,000 (2024: £Nil) to Berkshire County Sports Club for rental of the bar, kitchen and events premises.
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11. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
12. Controlling Party
The company's ultimate controlling Berkshire County Sports Club, a registered charity (number 1156550) by virtue of the trustees of the charity being directors of the company.
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